16th Amendment

  • The Boston Tea Party

    The Boston Tea Party
    This is the root of taxes in American History. It is important to understand that in the past Americans did not want to be taxed by Great Britain. The Boston Tea party was a way for American colonists to protest by throwing boxes of tea into the Boston Harbour. (Taxation without representation.)
  • Estate Tax

    Estate Tax
    This was one of the first taxes that's purpose was to fund the U.S. Navy.
  • Civil War Requires a Need for Taxes

    Civil War Requires a Need for Taxes
    Because of the Civil War, the government needed a way to pay off its debt. The answer to this would be income tax. On incomes over $800, there would be a flat 3 percent of taxes taken out of their income.
  • Income Tax Repealed

    Income Tax Repealed
    Congress got rid of the income tax, but the concept of taxes did not go away.
  • National Farmers Alliance

    National Farmers Alliance
    Groups were formed to support the opposing view of taxes. NFA was a movement to improve the economic conditions for farmers.
  • High Tarrif Bill

    High Tarrif Bill
    Congress enacted a 2 percent tax for incomes $400 and above.
  • Pollack v. Farmers Loan and Trust Co.

    Pollack v. Farmers Loan and Trust Co.
    Court Case was held because it was believed that the Income Tax violated article I, section 9 of the constitution. They believed it was direct taxation.
  • Congress Proposes Income Tax

    Congress Proposes Income Tax
    Congress attached income tax on a tarrif bill. They didn't think it would pass but later it would.
  • Ratification

    Ratification
    The 16th amendment was ratified and gave congress the right to collect a federal income tax.
  • Revenue Act

    Revenue Act
    This was set up so there was a place to talk about the federal government's income and what they were doing with the revenue they were getting from tax money.